Possibility #1: Liam
1. While the Gambinos were in power, robots were banned from Gaia. Now, they're in Towns, not to mention in the courts (prosecution, defense, even judging).
2. Liam looks very similar to Ian. In fact, there was talk when he first arrived that he was the new hottie and would steal all of Ian's fangirls. In recent manga, he's shown as the player that he is, dating both Moira and Vanessa, and chatting with goodness-knows who else on the phone.
3. He started selling THE MASQUE right before the New Year's event.
4. He wasn't at the New Year's Ball, nor the Halloween party.
Possibility #2: Moira
1. She suddenly started selling Sasha wigs right before the New Year's event.
2. She wasn't at the Halloween party.
Odd discontinuity of facts presented in the trial:
The bottle of pills was empty, and even after being in the fire, only one print was lifted from it.
There's an entire minute missing from the security footage.
The person that is in the footage is thin, almost female-like, with blonde hair.
The lab was burning first, and Ian didn't notice it.